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CA, CS, CMA

Information related to to CA, CS, CMA, ICAI, ICSI, Exam, CAG, MEF,  Audit Empanelment, Accounting Standard, IFRS, Auditing Standard, Accounting Principles.

Latest Articles


Audit Planning, Strategy and Execution: Best Practices & Key Considerations

CA, CS, CMA : When it comes to auditing, planning carefully and doing things accurately are crucial for a successful audit. This easy guide expl...

July 19, 2024 213 Views 0 comment Print

Audit Documentation: SA 230

CA, CS, CMA : Ensure your audit documentation aligns with SA 230 principles, laws, and overall audit objectives. Learn the essentials of proper ...

July 18, 2024 537 Views 0 comment Print

How to calculate Turnover: Key Considerations for Tax Audit

CA, CS, CMA : Learn how to calculate turnover for derivatives, speculative transactions, and multiple businesses as per ICAI's revised 2023 guid...

July 17, 2024 1548 Views 0 comment Print

Professional Misconduct in Tax Audits: Navigating 60-Tax Audit Rule

CA, CS, CMA : Understand the 60-tax audit rule for Chartered Accountants, its exceptions, and its implications on professional conduct and ethic...

July 16, 2024 1194 Views 0 comment Print

Ethical issues in Auditing

CA, CS, CMA : Explore the ethical issues in auditing, their consequences, and strategies for maintaining integrity. Understand how ethical stand...

July 13, 2024 660 Views 0 comment Print


Latest News


Eligibility to become CS Mitr under CS Mitr Scheme and Disclaimer

CA, CS, CMA : Learn who can become a CS Mitr under the CS Mitr Scheme, the incentive structure, and essential eligibility criteria. Read the dis...

July 19, 2024 459 Views 0 comment Print

Empanelment of Members as Observers for CA Exams – Sep/Nov 2024

CA, CS, CMA : ICAI announces empanelment of members as observers for September/November 2024 Chartered Accountants Examinations. Eligible member...

July 18, 2024 10313 Views 0 comment Print

CA Final November 2024 Exams Time Table

CA, CS, CMA : ICAI announces November 2024 exam dates for CA Final, INTT-AT, and IRM courses. Check detailed schedule, centers, and application ...

July 18, 2024 2741 Views 0 comment Print

Apply for Statutory Audit: Chartered Accountant Firms Needed for XBRL India

CA, CS, CMA : Invitation for CA firms to audit XBRL India. Requirements, eligibility criteria, application process, and terms. Apply by 09/08/20...

July 18, 2024 381 Views 0 comment Print

ICAI BoS Publications: Jan 2025 Foundation & Intermediate, Nov 2024 CA Final

CA, CS, CMA : Discover the latest updates from the Institute of Chartered Accountants of India for 2025 exams. Detailed analysis of course publi...

July 15, 2024 93 Views 0 comment Print


Latest Judiciary


CA Barred for Five Years by NCLT for Failing Duties as Statutory Auditor

CA, CS, CMA : Read the full NCLT judgment/order on Union of India Vs CA. Ramaiah Nataraja. Bengaluru CA barred from statutory auditor role for c...

July 16, 2024 2844 Views 0 comment Print

ICAI can Proceed Against whole Firm if One Member cannot be held Responsible: HC

CA, CS, CMA : Delhi High Court rules that ICAI can hold entire CA firms accountable for misconduct, even if individual guilt isn't found. Full j...

July 10, 2024 4098 Views 0 comment Print

Non-empanelment due to non-compliance with tender conditions: Patna HC Dismisses CA Firm’s Petition

CA, CS, CMA : Patna High Court dismisses a Chartered Accountant firm's petition for non-empanelment due to non-compliance with tender conditions...

June 30, 2024 213 Views 0 comment Print

SC upholds Restriction on Number of Section 44AB Tax Audit imposed by ICAI 

CA, CS, CMA : Supreme Court upholds ICAI’s limit of 60 tax audits per CA, validating it as a reasonable restriction under Article 19(1)(g) of ...

May 23, 2024 1131 Views 0 comment Print

Delhi HC Dismisses Plea to Postpone CA Exams Amid Election Concerns

CA, CS, CMA : Despite concerns over elections, Delhi High Court rejects plea to delay CA exams. Detailed analysis of the judgment provided....

May 8, 2024 444 Views 0 comment Print


Latest Notifications


Partnership Act 1932: Auditing Not Mandatory Before Sharing Firm Financials with legal heirs

CA, CS, CMA : Explore Section 12(e) of the Partnership Act 1932 and its implications on sharing firm financials with legal heirs. Detailed analy...

July 13, 2024 699 Views 0 comment Print

ICAI removes name of 14 members for Professional Misconduct

CA, CS, CMA : Read about recent disciplinary actions by ICAI removing members from the register due to professional misconduct. Understand impli...

June 28, 2024 1434 Views 0 comment Print

First Auditor not required to obtain NOC from Other Auditor: ICAI DC

CA, CS, CMA : Explore the detailed analysis of a professional misconduct case under the Chartered Accountants Act 1949. Learn about findings, ch...

June 12, 2024 1035 Views 0 comment Print

ICAI Finds Auditor Not Guilty: Audit Acceptance Communication Validated

CA, CS, CMA : Explore the ICAI Board of Discipline's ruling on an audit dispute where the respondent's communication via registered post was dee...

June 12, 2024 438 Views 0 comment Print

Falsified financial statement Preparation: ICAI found Member guilty of misconduct

CA, CS, CMA : The ICAI's Board of Discipline reprimanded CA Devarajan K.E. for misconduct, following an investigation into professional and othe...

June 12, 2024 429 Views 0 comment Print


Result of CA Final and CPT likely on 18th July 2017

July 12, 2017 1257 Views 0 comment Print

Result of the Chartered Accountants Final Examination held in May 2017 and Common Proficiency Test (CPT) held in June 2017 are likely to be declared on Tuesday, the 18th July 2017 around 2.00 P.M.

Expense Account Fraud related to Employee Reimbursements

July 12, 2017 8916 Views 0 comment Print

Expense fraud may not seem serious compared to more commonly reported types of fraud such as embezzlement or theft of company funds. However, filing phony expense reports is a type of company theft, and employees should be encouraged to see it as such.

How to be an ultimate CS?

July 11, 2017 3045 Views 0 comment Print

Post clearing professional programme examination and completing management training the first thing a Company Secretary must do to be best, unique or ultimate, whether someone is opting for corporate or for practice. A professional must possess some ultimate skill to the path of success in corporate world; following are the key qualities of an ultimate CS.

Integrated Course on Information Technology and Soft Skills (ICITSS)

July 8, 2017 1671 Views 0 comment Print

Students registered w.e.f. 1st July,2017 onwards are required to successfully complete Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of the Practical Training.

Requirement to Complete (ICITSS) Orientation Course (15 Days) in Lieu of GMCS-I

July 8, 2017 1020 Views 0 comment Print

The students registered for Practical Training (Articleship) on or after 1st May, 2012 uptill 31st December, 2014 but not completed the GMCS-I course, shall be required to undergo (ICITSS) Orientation Course (15 days) w.e.f. 1st July, 2017 in lieu of GMCS-I.

ICAI allows students to shift from one Elective Paper to another

July 8, 2017 3543 Views 0 comment Print

Under the Revised Scheme of Education and Training, Electives have been introduced at the Final level in the following areas: Global Financial Reporting Standards, International Taxation, Financial Services & Capital Markets, Risk Management, Economic Laws, Multidisciplinary Case Study

Re-validation of Registration for CA course under Revised Scheme

July 8, 2017 2025 Views 0 comment Print

With the implementation of Revised Scheme, which comes into effect from 1st July, 2017 there would be cases of students who are registered under the existing scheme in the respective levels and whose registration would be expiring after discontinuation of existing scheme i.e. after 1st July, 2017

Transition Scheme for students of CPC, IPC & CA Final (old) Course

July 8, 2017 8496 Views 3 comments Print

Transition Scheme for students of Common Proficiency Course, Intermediate (IPC) Course and Final (old) Course along with the Conversion Fees for Switching Over to Revised Scheme

Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10

July 7, 2017 6687 Views 0 comment Print

Issue 1: A Ltd. has given an interest free loan to its subsidiary company B Ltd. Both companies are covered under Phase I of Ind AS roadmap. B Ltd. has recognised the differential of present value of loan amount and its carrying amount as per previous GAAP as ‘Equity’ in its standalone financial statements prepared as per Ind AS. A Ltd.

Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16) – (03-07-2017)

July 5, 2017 795 Views 0 comment Print

In this Exposure Draft, the International Accounting Standards Board (Board) proposes to amend IAS 16 Property, Plant and Equipment. The amendments would prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced while bringing that asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Instead, an entity would recognise those sales proceeds in profit or loss.

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